# C_2016045EN.01017301.xml

| 5.2.2016 | EN | Official Journal of the European Union | C 45/173 |
| --- | --- | --- | --- |

5.2.2016

EN

Official Journal of the European Union

C 45/173

---

P7_TA(2013)0175

Common system of value added tax as regards the treatment of vouchers *

European Parliament legislative resolution of 17 April 2013 on the proposal for a Council directive amending Directive 2006/112/EC on the common system of value added tax, as regards the treatment of vouchers (COM(2012)0206 — C7-0127/2012 — 2012/0102(CNS))

(Special legislative procedure — consultation)

(2016/C 045/34)

The European Parliament,

The European Parliament

| — | having regard to the Commission proposal to the Council (COM(2012)0206), |
| --- | --- |

—

having regard to the Commission proposal to the Council (COM(2012)0206),

| — | having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7-0127/2012), |
| --- | --- |

—

having regard to Article 113 of the Treaty on the Functioning of the European Union, pursuant to which the Council consulted Parliament (C7-0127/2012),

| — | having regard to Rule 55 of its Rules of Procedure, |
| --- | --- |

—

having regard to Rule 55 of its Rules of Procedure,

| — | having regard to the report of the Committee on Economic and Monetary Affairs (A7-0058/2013), |
| --- | --- |

—

having regard to the report of the Committee on Economic and Monetary Affairs (A7-0058/2013),

| 1. | Approves the Commission proposal as amended; |
| --- | --- |

1.

Approves the Commission proposal as amended;

| 2. | Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union; |
| --- | --- |

2.

Calls on the Commission to alter its proposal accordingly, in accordance with Article 293(2) of the Treaty on the Functioning of the European Union;

| 3. | Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament; |
| --- | --- |

3.

Calls on the Council to notify Parliament if it intends to depart from the text approved by Parliament;

| 4. | Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal; |
| --- | --- |

4.

Asks the Council to consult Parliament again if it intends to substantially amend the Commission proposal;

| 5. | Instructs its President to forward its position to the Council, the Commission and the national parliaments. |
| --- | --- |

5.

Instructs its President to forward its position to the Council, the Commission and the national parliaments.

Amendment 1

Amendment 1

Proposal for a directive

Proposal for a directive

Recital 1

Recital 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| (1) | Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax lays down rules on the time and place of supply of goods and services, the taxable amount, the chargeability of value added tax (VAT) and the entitlement to deduction. Those rules are, however, not sufficiently clear or comprehensive to ensure consistency in the tax treatment of transactions involving vouchers to an extent which has undesirable consequences for the proper functioning of the internal market. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(1)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax lays down rules on the time and place of supply of goods and services, the taxable amount, the chargeability of value added tax (VAT) and the entitlement to deduction. Those rules are, however, not sufficiently clear or comprehensive to ensure consistency in the tax treatment of transactions involving vouchers to an extent which has undesirable consequences for the proper functioning of the internal market.

| (1) | Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax lays down rules on the time and place of supply of goods and services, the taxable amount, the chargeability of value added tax (VAT) and the entitlement to deduction. Those rules are, however, not sufficiently clear or comprehensive to ensure consistency in the tax treatment of transactions involving vouchers to an extent which has undesirable consequences for the proper functioning of the internal market.
  In order to eradicate opportunities for tax evasion and tax fraud, to increase VAT collection from vouchers and hence increase public revenue, it is necessary to reinforce the scope, neutrality and transparency with regard to tax treatment of transactions involving vouchers. |
| --- | --- |

(1)

Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax lays down rules on the time and place of supply of goods and services, the taxable amount, the chargeability of value added tax (VAT) and the entitlement to deduction. Those rules are, however, not sufficiently clear or comprehensive to ensure consistency in the tax treatment of transactions involving vouchers to an extent which has undesirable consequences for the proper functioning of the internal market.
  In order to eradicate opportunities for tax evasion and tax fraud, to increase VAT collection from vouchers and hence increase public revenue, it is necessary to reinforce the scope, neutrality and transparency with regard to tax treatment of transactions involving vouchers.

In order to eradicate opportunities for tax evasion and tax fraud, to increase VAT collection from vouchers and hence increase public revenue, it is necessary to reinforce the scope, neutrality and transparency with regard to tax treatment of transactions involving vouchers.

Amendment 2

Amendment 2

Proposal for a directive

Proposal for a directive

Recital 2

Recital 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| (2) | To ensure certain and uniform treatment and to avoid inconsistencies, distortion of competition, double or non-taxation and to reduce the risk of tax avoidance, there is a need for specific rules applying to the VAT treatment of vouchers. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(2)

To ensure certain and uniform treatment and to avoid inconsistencies, distortion of competition, double or non-taxation and to reduce the risk of tax avoidance, there is a need for specific rules applying to the VAT treatment of vouchers.

| (2) | To ensure
  a well-functioning, effective and barrier-free internal market as well as
  certain and uniform treatment and
  thus
  to avoid inconsistencies, distortion of competition, double or non-taxation
  , ambiguity with regard to tax liability
  and to reduce the risk of tax avoidance
  and tax evasion
  , there is a need for specific rules applying to the VAT treatment of vouchers. |
| --- | --- |

(2)

To ensure
  a well-functioning, effective and barrier-free internal market as well as
  certain and uniform treatment and
  thus
  to avoid inconsistencies, distortion of competition, double or non-taxation
  , ambiguity with regard to tax liability
  and to reduce the risk of tax avoidance
  and tax evasion
  , there is a need for specific rules applying to the VAT treatment of vouchers.

a well-functioning, effective and barrier-free internal market as well as

thus

, ambiguity with regard to tax liability

and tax evasion

Amendment 3

Amendment 3

Proposal for a directive

Proposal for a directive

Recital 4

Recital 4

| Text proposed by the Commission | Amendment |
| --- | --- |
| (4) | The VAT treatment of the transactions associated with vouchers is dependent upon the specific characteristics of the voucher. It is therefore necessary to distinguish between various types of vouchers and the
  distinctions
  need to be
  set out
  in Union
  legislation
  . |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(4)

The VAT treatment of the transactions associated with vouchers is dependent upon the specific characteristics of the voucher. It is therefore necessary to distinguish between various types of vouchers and the
  distinctions
  need to be
  set out
  in Union
  legislation
  .

distinctions

set out

legislation

| (4) | The VAT treatment of the transactions associated with vouchers is dependent upon the specific characteristics of the voucher. It is therefore necessary to distinguish between various types of vouchers and the
  distinct definitions
  need to be
  clarified
  in Union
  law
  . |
| --- | --- |

(4)

The VAT treatment of the transactions associated with vouchers is dependent upon the specific characteristics of the voucher. It is therefore necessary to distinguish between various types of vouchers and the
  distinct definitions
  need to be
  clarified
  in Union
  law
  .

distinct definitions

clarified

law

Amendment 4

Amendment 4

Proposal for a directive

Proposal for a directive

Recital 5

Recital 5

| Text proposed by the Commission | Amendment |
| --- | --- |
| (5) | A
  right
  to receive goods or services or to receive a discount
  is inherent in the nature of a voucher
  . This right may be assigned from one person to another before the voucher is eventually redeemed. To avoid the risk of double taxation, were the service represented by such a right to be taxed, it is necessary to establish that the assignment of this right and the redemption of goods or services should be regarded as one single transaction. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(5)

A
  right
  to receive goods or services or to receive a discount
  is inherent in the nature of a voucher
  . This right may be assigned from one person to another before the voucher is eventually redeemed. To avoid the risk of double taxation, were the service represented by such a right to be taxed, it is necessary to establish that the assignment of this right and the redemption of goods or services should be regarded as one single transaction.

right

is inherent in the nature of a voucher

| (5) | A
  voucher entitles the holder
  to receive goods or services or to receive a discount. This right may be assigned from one person to another before the voucher is eventually redeemed. To avoid the risk of double taxation, were the service represented by such a right to be taxed, it is necessary to establish that the assignment of this right and the redemption of goods or services should be regarded as one single transaction. |
| --- | --- |

(5)

A
  voucher entitles the holder
  to receive goods or services or to receive a discount. This right may be assigned from one person to another before the voucher is eventually redeemed. To avoid the risk of double taxation, were the service represented by such a right to be taxed, it is necessary to establish that the assignment of this right and the redemption of goods or services should be regarded as one single transaction.

voucher entitles the holder

Amendment 5

Amendment 5

Proposal for a directive

Proposal for a directive

Recital 8

Recital 8

| Text proposed by the Commission | Amendment |
| --- | --- |
| (8) | Vouchers are frequently distributed through an agent or pass through a distribution chain based on the purchase and the subsequent resale. In order to preserve neutrality, it is essential that the amount of VAT to be paid on the goods or services supplied in return for a voucher, remains intact. To assure this, the value of multi-purpose vouchers should be fixed upon issue. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(8)

Vouchers are frequently distributed through an agent or pass through a distribution chain based on the purchase and the subsequent resale. In order to preserve neutrality, it is essential that the amount of VAT to be paid on the goods or services supplied in return for a voucher, remains intact. To assure this, the value of multi-purpose vouchers should be fixed upon issue.

| (8) | Vouchers are frequently distributed through an agent or pass through a distribution chain based on the purchase and the subsequent resale. In order to preserve neutrality, it is essential that the amount of VAT to be paid on the goods or services supplied in return for a voucher, remains intact. To assure this, the
  nominal
  value of multi-purpose vouchers should be fixed upon issue. |
| --- | --- |

(8)

Vouchers are frequently distributed through an agent or pass through a distribution chain based on the purchase and the subsequent resale. In order to preserve neutrality, it is essential that the amount of VAT to be paid on the goods or services supplied in return for a voucher, remains intact. To assure this, the
  nominal
  value of multi-purpose vouchers should be fixed upon issue.

nominal

Amendment 6

Amendment 6

Proposal for a directive

Proposal for a directive

Recital 10

Recital 10

| Text proposed by the Commission | Amendment |
| --- | --- |
| (10) | It is necessary to clarify the tax treatment of the transactions linked to the distribution of multi-purpose vouchers. Where such vouchers are purchased below value to be resold at a higher price, the service of distribution should be taxed based on the margin made by the taxable person. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(10)

It is necessary to clarify the tax treatment of the transactions linked to the distribution of multi-purpose vouchers. Where such vouchers are purchased below value to be resold at a higher price, the service of distribution should be taxed based on the margin made by the taxable person.

| (10) | It is necessary to clarify the tax treatment of the transactions linked to the distribution of multi-purpose vouchers. Where such vouchers are purchased below
  nominal
  value to be resold at a higher price, the service of distribution should be taxed based on the margin made by the taxable person. |
| --- | --- |

(10)

It is necessary to clarify the tax treatment of the transactions linked to the distribution of multi-purpose vouchers. Where such vouchers are purchased below
  nominal
  value to be resold at a higher price, the service of distribution should be taxed based on the margin made by the taxable person.

nominal

Amendment 7

Amendment 7

Proposal for a directive

Proposal for a directive

Recital 11

Recital 11

| Text proposed by the Commission | Amendment |
| --- | --- |
| (11) | Vouchers may involve the supply of goods or services across borders. Should the chargeability differ between Member States, this could result in double taxation or non taxation. To prevent such situation, no derogation from the rule by which VAT is chargeable when the goods or the services are supplied should be allowed. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(11)

Vouchers may involve the supply of goods or services across borders. Should the chargeability differ between Member States, this could result in double taxation or non taxation. To prevent such situation, no derogation from the rule by which VAT is chargeable when the goods or the services are supplied should be allowed.

| (11) | Vouchers may involve the supply of goods or services across borders. Should the chargeability differ between Member States, this could result in double taxation or non taxation. To prevent such situation
  and to clarify in which Member State tax has to be paid
  , no derogation from the rule by which VAT is chargeable when the goods or the services are supplied should be allowed. |
| --- | --- |

(11)

Vouchers may involve the supply of goods or services across borders. Should the chargeability differ between Member States, this could result in double taxation or non taxation. To prevent such situation
  and to clarify in which Member State tax has to be paid
  , no derogation from the rule by which VAT is chargeable when the goods or the services are supplied should be allowed.

and to clarify in which Member State tax has to be paid

Amendment 8

Amendment 8

Proposal for a directive

Proposal for a directive

Recital 15

Recital 15

| Text proposed by the Commission | Amendment |
| --- | --- |
| (15) | In so far as the goods or services supplied upon redemption of a voucher are taxed, the taxable person is entitled to deduct the VAT incurred on expenditure in relation to the issue of the voucher. It should be clarified that this cost of VAT is deductible even if those goods or services are supplied by someone other than the issuer of the voucher. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(15)

In so far as the goods or services supplied upon redemption of a voucher are taxed, the taxable person is entitled to deduct the VAT incurred on expenditure in relation to the issue of the voucher. It should be clarified that this cost of VAT is deductible even if those goods or services are supplied by someone other than the issuer of the voucher.

| (15) | In so far as the goods or services supplied upon redemption of a voucher are taxed, the taxable person is entitled to deduct the VAT incurred on expenditure in relation to the issue of the voucher
  , in accordance with Union law
  . It should be clarified that this cost of VAT is deductible even if those goods or services are supplied by someone other than the issuer of the voucher. |
| --- | --- |

(15)

In so far as the goods or services supplied upon redemption of a voucher are taxed, the taxable person is entitled to deduct the VAT incurred on expenditure in relation to the issue of the voucher
  , in accordance with Union law
  . It should be clarified that this cost of VAT is deductible even if those goods or services are supplied by someone other than the issuer of the voucher.

, in accordance with Union law

Amendment 9

Amendment 9

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — introductory part (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | 1.
     
  For the purposes of this Chapter the following definitions shall apply: |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

1.
     
  For the purposes of this Chapter the following definitions shall apply:

1.

For the purposes of this Chapter the following definitions shall apply:

Amendment 10

Amendment 10

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — point 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| 1.
     ‘Voucher’
  shall mean
  an instrument carrying a right to receive a supply of goods or services, or to receive a price discount or rebate with regard to a supply of goods or services and where there is a corresponding obligation to fulfil this right. | (1) | ‘Voucher’
  means
  an instrument carrying a right to receive a supply of goods or services, or to receive a price discount, or rebate with regard to a supply of goods or services and where there is a corresponding obligation to fulfil this right; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

1.
     ‘Voucher’
  shall mean
  an instrument carrying a right to receive a supply of goods or services, or to receive a price discount or rebate with regard to a supply of goods or services and where there is a corresponding obligation to fulfil this right.

1.

shall mean

(1)

(1)

‘Voucher’
  means
  an instrument carrying a right to receive a supply of goods or services, or to receive a price discount, or rebate with regard to a supply of goods or services and where there is a corresponding obligation to fulfil this right;

means

Amendment 11

Amendment 11

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — point 2

| Text proposed by the Commission | Amendment |
| --- | --- |
| ‘
  Single-purpose
  voucher’
  shall mean
  a voucher carrying a right to receive a supply of goods or services where the supplier's identity, the place of supply and the applicable VAT rate for these goods or services is known at the time of issue of the voucher. | (2)‘ | single-purpose
  voucher’
  means
  a voucher carrying a right to receive a supply of goods or services where the supplier's identity, the place of supply and the applicable VAT rate for these goods or services is known at the time of issue of the voucher; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

‘
  Single-purpose
  voucher’
  shall mean
  a voucher carrying a right to receive a supply of goods or services where the supplier's identity, the place of supply and the applicable VAT rate for these goods or services is known at the time of issue of the voucher.

Single-purpose

shall mean

(2)‘

(2)‘

single-purpose
  voucher’
  means
  a voucher carrying a right to receive a supply of goods or services where the supplier's identity, the place of supply and the applicable VAT rate for these goods or services is known at the time of issue of the voucher;

single-purpose

means

Amendment 12

Amendment 12

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — point 2 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | (2a) | ‘place of supply’ means the Member State in which the underlying supply of goods or services takes place; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

(2a)

(2a)

‘place of supply’ means the Member State in which the underlying supply of goods or services takes place;

‘place of supply’ means the Member State in which the underlying supply of goods or services takes place;

Amendment 13

Amendment 13

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — point 3

| Text proposed by the Commission | Amendment |
| --- | --- |
| ‘
  Multi-purpose
  voucher’
  shall mean
  any voucher, other than a discount or rebate voucher, which does not constitute a single-purpose voucher. | (3) | ‘multi-purpose
  voucher’
  means
  any voucher, other than a discount or rebate voucher, which does not constitute a single-purpose voucher
  and which entitles the holder to receive goods or services where neither those goods or services nor the place of supply of the Member State where they are to be taxed are sufficiently identified and, as a consequence, the VAT treatment of the voucher cannot be determined with certainty at the date of the sale or issuance; |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

‘
  Multi-purpose
  voucher’
  shall mean
  any voucher, other than a discount or rebate voucher, which does not constitute a single-purpose voucher.

Multi-purpose

shall mean

(3)

(3)

‘multi-purpose
  voucher’
  means
  any voucher, other than a discount or rebate voucher, which does not constitute a single-purpose voucher
  and which entitles the holder to receive goods or services where neither those goods or services nor the place of supply of the Member State where they are to be taxed are sufficiently identified and, as a consequence, the VAT treatment of the voucher cannot be determined with certainty at the date of the sale or issuance;

‘multi-purpose

means

and which entitles the holder to receive goods or services where neither those goods or services nor the place of supply of the Member State where they are to be taxed are sufficiently identified and, as a consequence, the VAT treatment of the voucher cannot be determined with certainty at the date of the sale or issuance;

Amendment 14

Amendment 14

Proposal for a directive

Proposal for a directive

Article 1 — point 3

Article 1 — point 3

Directive 2006/112/EC

Chapter 5 — Article 30a — paragraph 1 — point 4

| Text proposed by the Commission | Amendment |
| --- | --- |
| ‘
  Discount
  voucher’
  shall mean
  a voucher carrying a right to receive a price discount or rebate with regard to a supply of goods or services. | (4) | ‘discount
  voucher’
  means
  a voucher carrying a right to receive a price discount or rebate with regard to a supply of goods or services
  which is expressed either as a percentage or as a fixed amount with a nominal value
  . |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

‘
  Discount
  voucher’
  shall mean
  a voucher carrying a right to receive a price discount or rebate with regard to a supply of goods or services.

Discount

shall mean

(4)

(4)

‘discount
  voucher’
  means
  a voucher carrying a right to receive a price discount or rebate with regard to a supply of goods or services
  which is expressed either as a percentage or as a fixed amount with a nominal value
  .

‘discount

means

which is expressed either as a percentage or as a fixed amount with a nominal value

Amendment 15

Amendment 15

Proposal for a directive

Proposal for a directive

Article 1 — point 6

Article 1 — point 6

Directive 2006/112/EC

Chapter 5 — Article 74a — paragraph 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| 1.   The taxable amount of the supply of goods or services redeemed against a multi-purpose voucher shall be equal to the nominal value of that voucher, or in the case of partial redemption, to that part of the nominal value which corresponds to the partial redemption of that voucher, less the amount of VAT related to the goods or services redeemed. | 1.   The taxable amount of the supply of goods or services redeemed against a multi-purpose voucher shall be equal to the nominal value of that voucher
  in fact used to acquire those goods and services
  , or in the case of partial redemption, to that part of the nominal value which corresponds to the partial redemption of that voucher, less the amount of VAT related to the goods or services redeemed. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

1.   The taxable amount of the supply of goods or services redeemed against a multi-purpose voucher shall be equal to the nominal value of that voucher, or in the case of partial redemption, to that part of the nominal value which corresponds to the partial redemption of that voucher, less the amount of VAT related to the goods or services redeemed.

1.   The taxable amount of the supply of goods or services redeemed against a multi-purpose voucher shall be equal to the nominal value of that voucher
  in fact used to acquire those goods and services
  , or in the case of partial redemption, to that part of the nominal value which corresponds to the partial redemption of that voucher, less the amount of VAT related to the goods or services redeemed.

in fact used to acquire those goods and services

Amendment 16

Amendment 16

Proposal for a directive

Proposal for a directive

Article 2 — point 1

Article 2 — point 1

| Text proposed by the Commission | Amendment |
| --- | --- |
| 1.   Member States shall adopt and publish
  , by 1 January 2014 at the latest, the laws, regulations and administrative
  provisions necessary to comply with this Directive. They shall
  forthwith
  communicate to the Commission the text of those provisions. | 1.   Member States shall adopt and publish
  the
  provisions necessary to comply with this Directive
  by 1 January 2014
  . They shall
  immediately
  communicate to the Commission the text of those provisions. |
| They
  shall apply those provisions from 1 January 2015. | Member States
  shall apply those provisions from 1 January 2015. |
| When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made. | When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

1.   Member States shall adopt and publish
  , by 1 January 2014 at the latest, the laws, regulations and administrative
  provisions necessary to comply with this Directive. They shall
  forthwith
  communicate to the Commission the text of those provisions.

, by 1 January 2014 at the latest, the laws, regulations and administrative

forthwith

1.   Member States shall adopt and publish
  the
  provisions necessary to comply with this Directive
  by 1 January 2014
  . They shall
  immediately
  communicate to the Commission the text of those provisions.

the

by 1 January 2014

immediately

They
  shall apply those provisions from 1 January 2015.

They

Member States
  shall apply those provisions from 1 January 2015.

Member States

When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

When Member States adopt those provisions, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. Member States shall determine how such reference is to be made.

Amendment 17

Amendment 17

Proposal for a directive

Proposal for a directive

Article 2 a (new)

Article 2 a (new)

| Text proposed by the Commission | Amendment |
| --- | --- |
| | Article 2a |
| | By 1 January 2017, the Commission shall review the application of Directive 2006/112/EC and shall submit a report to the European Parliament and to the Council on its economic and fiscal impact. That report shall include an analysis of the impact of this Directive on the economies of the Member States. |

Text proposed by the Commission

Text proposed by the Commission

Amendment

Amendment

Article 2a

Article 2a

By 1 January 2017, the Commission shall review the application of Directive 2006/112/EC and shall submit a report to the European Parliament and to the Council on its economic and fiscal impact. That report shall include an analysis of the impact of this Directive on the economies of the Member States.

By 1 January 2017, the Commission shall review the application of Directive 2006/112/EC and shall submit a report to the European Parliament and to the Council on its economic and fiscal impact. That report shall include an analysis of the impact of this Directive on the economies of the Member States.

---